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INDONESIA
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : 2355309X     EISSN : 26228696     DOI : -
Core Subject : Education, Social,
Education Social Sciences Other
Jurnal Reformasi Administrasi adalah Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani untuk mempublikasikan Disiplin Administrasi meliputi peminatan Ilmu Administrasi Publik atau Negara dan Administrasi Perpajakan dalam skala lokal, nasional, dan regional. Kegiatannya adalah untuk mengelola berbagai potensi, hambatan, tantangan, dan masalah yang ada di masyarakat untuk mencari solusi. Pelaksanaan kegiatan penelitian diatur ke dalam suatu kegiatan yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Setiap tahun, publikasi dilakukan dalam dua periode Maret dan September.
Arjuna Subject : -
Articles 208 Documents
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Cukai Karbon Untuk Pembangunan Berkelanjutan Berwawasan Lingkungan Di Indonesia Meru Indra Kurnia Jati
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.509 KB) | DOI: 10.31334/reformasi.v7i1.836

Abstract

Climate change is a complex crisis currently faced by every nation. Most of them have agreed to overcome the global warming crisis by signing the Paris Agreement which aims to prevent the increase in Earth’s average temperature by more than 2°C and try to limit it to below 1.5°C above pre-industrial levels. Indonesia has ratified the Paris Agreement by issuing Law No. 16 year 2016. One important issue in achieving these goals is the reduction of greenhouse gas emissions, especially carbon dioxide. In tackling the climate change crisis, economic instruments are effective instruments that can be applied to limit carbon gas emissions. One such economic instrument is the implementation of carbon tax. Carbon dioxide is a greenhouse gas that has a lot to play in the climate change crisis, therefore it becomes an exciseable item due to the negative impacts. The implementation of carbon tax will reduce high carbon consumption by the community and encourage the private sector to find low carbon-production alternatice. In addition, the Government can use the carbon tax to fund environmentally sustainable development to achieve the targets of the Paris Agreement.
Analisis Inovasi Bank Sampah Dalam Pengelolaan Sampah Rumah Tangga Perkotaan Di Kelurahan Bahagia Kecamatan Babelan Kabupaten Bekasi Hartono Hartono; Suprapti Widiasih; Mary Ismowati
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.786 KB) | DOI: 10.31334/reformasi.v7i1.837

Abstract

The purpose of this research is to analyze and evaluate waste bank innovation in urban household waste management in Bahagia Village, Babelan Sub-district, Bekasi Regency. This research is a qualitative descriptive research, a research aiming to describe a phenomena. Data is collected thorough interview, observation, and documentation. Data validity is tested by using triangulation. Data is analyzed in a descriptive-qualitative way by using narration.  Referring to Sebastian (2014: 37) on three types of innovation (product, process, and quality innovation), the result shows that: 1) the waste bank innovation has been well directed and implemented, 2) the obstacles are the lack of capital for operational, the community’s lack of understanding on the household waste management core problem, and not everyone is aware to do the waste management and processing, using limited time, place, and scavenger mindset as excuses. The three efforts are: 1) PBSB invitation to more environmental CSRs, 2) continuous socialization to make the community understand more about eco-friendly waste management, and 3) innovation breakthroughs on waste management. It is suggested that modules on making compost and biopore should be made as community guide and that waste bank 3R campaign can be financially supported by the government.
Mewujudkan Kemitraan Publik-Swasta dalam Pemberian Layanan Pendidikan di Kota Tasikmalaya Maya Puspita Dewi; Tuswoyo Tuswoyo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.883 KB) | DOI: 10.31334/reformasi.v7i1.947

Abstract

The aim of this study is to examine the perspectives of stakeholder on the adoption of public-private partnership (PPP) policies on the provision of  education services and challenges to their implementation. This study used a qualitative approach, and in-depth interview techniques were conducted on 8 (eight) informants selected purposively, including the Regional Secretary of the City of Tasikmalaya, the Head of the Tasikmalaya City Education Office, the Principal, Private Companies, Non-Government Organizations, and School Committees, who have a direct or indirect role with PPP policy. The results of this study indicate that stakeholder perception is still very limited regarding the concept of PPP and the absence of regulation regarding PPP is an inhibiting factor. The findings in this study are political commitment is the key for  providing education services. The aim of this study is to examine the perspectives of stakeholder on the adoption of public-private partnership (PPP) policies on the provision of  education services and challenges to their implementation. This study used a qualitative approach, and in-depth interview techniques were conducted on 8 (eight) informants selected purposively, including the Regional Secretary of the City of Tasikmalaya, the Head of the Tasikmalaya City Education Office, the Principal, Private Companies, Non-Government Organizations, and School Committees, who have a direct or indirect role with PPP policy. The results of this study indicate that stakeholder perception is still very limited regarding the concept of PPP and the absence of regulation regarding PPP is an inhibiting factor. The findings in this study are political commitment is the key for  providing education services.
Tata Kelola Pelaksanaan Lelang Eksekusi Pajak Di Kantor Pelayanan Kekayaan Negara Dan Lelang Jakarta III Sebagai Upaya Penagihan Pajak Selvi Selvi; Notika Rahmi; Maya Puspita Dewi; Muhammad Ihram
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i1.1422

Abstract

This study aims to analyze the governance and problems of the tax execution auction in Jakarta III State Property Office and Auction as tax collection effort. This is related to the sale realization of the tax execution object which is always lower than the actual value of the object for confiscation. This study uses a qualitative approach with data collection techniques through interviews, observation and use of secondary data. The results showed that the governance of auction basically has met the principles of transparency, accountability, and good coordination. However, the problem lies in the low community participation. This is due to the biased rules for auction announcements as well as too high a limit on the auction object value. In addition, the efficiency of auction implementation is also considered to be less good in terms of time and material.
Whistleblowing System Mempengaruhi Kepatuhan Wajib Pajak Di Indonesia: Apakah Risiko Sanksi Pajak Memoderasi? Kahfi Fikrianoor; M. Rizki Utama; Faishal Prahatma Ganinda; Agung Dwi Nugroho; Amir Hidayatulloh
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 2: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v7i2.1064

Abstract

The purpose of this research was to determine the effect of whistleblowing system and sanction risk on taxpayer compliance. in addition, this research aims to determine whether the sanctions risk variable moderates between the whistleblowing system to taxpayer compliance in Indonesia. The population in this research is taxpayers in Indonesia. The sample in this research is an individual taxpayer residing in Indonesia. Sampling in this research using convenience sampling. The data collection of this research used a survey method with the help of a questionnaire distributed via Google forms. This research obtained 104 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research found that tax compliance in Indonesia is influenced by the Whistleblowing system and the risk of tax sanctions. However, the risk of tax sanctions cannot moderate the effect of the whistleblowing system on tax compliance in Indonesia
IMPLEMENTASI TAX HOLIDAY DALAM RANGKA MENINGKATKAN FOREIGN DIRECT INVESTMENT DI INDONESIA Noviandari Sari Utami
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 1: Maret 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v6i1.1025

Abstract

This study was conducted to analyze Tax Holiday in Indonesia in order to increase FDI based on Minister of Finance Regulation Number 130 year of 2011. This study is a qualitative research. The author conducted in-depth interviews with 3 interviewees from taxation academics, the representative of Astra Group and staff of Sub Supervision Enterprises Mineral Exploration Ministry of Energy and Mineral Resources. Moreover, the author also collected data from written document in form of regulation, other research, books and internet. The result shows that Tax Holiday before Minister of Finance Regulation Number 130, had not been able to increase FDI due to political and economic instability. Tax Holiday on Minister of Finance Regulation Number 130 is able to increase FDI inflow in Indonesia because of the certainty of the criteria of the recipient, the clarity of procedures and the involvement of several state agencies.
Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai (Studi Pada Kantor Kecamatan Ciomas Kabupaten Bogor) Abdul Gofur; Supriyono Supriyono; Samsudin Samsudin
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i1.1418

Abstract

This research aims to analyze the Effect of Compensation and Work Environment on Employee Performance in Kantor Kecamatan Ciomas Kabupaten Bogor. This research is a quantitative research. The data collection method was carried out by distributing questionnaires at the Ciomas Subdistrict Office, Bogor Regency, with a total of 62 respondents. Sampling used in this study using non probability sampling with saturated sampling technique. The research variables to be studied are compensation as the independent variable (X1), work environment as an independent variable (X2), and employee performance as the dependent variable (Y). The data analysis method to test this hypothesis is using multiple linear regression. Data processing uses the software program SPSS (Statistical Package for Social Sciences) version 22. Based on the results of data processing, it is found that simultaneously compensation and work environment have a significant effect on performance.
Strategi Gerebek Sampah Pemerintah Kota Depok Menuju Kota Bebas Sampah Tahun 2020 Indah Wahyu Maesarini; Dodi Rahmat Setiawan; Maya Puspita Dewi
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 2: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v7i2.1060

Abstract

The waste problem that occurs in almost a number of big cities in Indonesia has a serious impact on these handling efforts. Through the policy launched by the City Government itself, efforts to deal with waste in the city environment itself continue to be carried out and pursued together. Depok City as one of the cities in the West Java region is highly committed to the waste problem that occurs in the Depok City Area.Every day the city of Depok has to deal with 1,250 tons of mounting waste, causing concern for the Depok City Government to immediately handle the waste problem. With the issuance of the Depok City Government Regulation Number 5 of 2015 concerning Waste Management, it has become an important issue of the Depok City Government's work program in the success of the waste management program.The main program carried out by the Depok City Government is through the Strategy  Duck Garbage which is expected to be able to solve the waste problem in Depok City. In this study the author uses a qualitative descriptive research method with government informants as competent sources and can answer the strategies carried out by the Depok City Government itself. In addition to Interview with informants, the author also uses Observation and Study of documents to support information
Evaluasi Efektivitas Kebijakan Tax Holiday Dalam Meningkatkan Investasi di Indonesia Chairil Anwar Pohan; Notika Rahmi; Pebriana Arimbhi; Indah Mawarni; Maria Apriliani J. Tembaru
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i1.1423

Abstract

This study aims to evaluate the effectiveness of the tax holiday policy in increasing investment in Indonesia, as well as what factors are the obstacles and drivers in the implementation of the tax holiday policy. The research approach used in this research is a descriptive qualitative approach with data collection techniques in triangulation of sources, in-depth interviews, observation, literature study/ documentation. The results of the study found that every year there was a significant increase in terms of foreign investment, but in fact only a few received tax holiday facilities, even in 2017 practically no new registrants were interested in the tax holiday tax incentive. This study concludes that the tax holiday policy is quite effective in increasing investment in Indonesia, but its achievement has not been optimal, and in implementing the tax holiday policy it still faces several obstacles. Among the obstacles in its regulation is the problem of the absence of tax holiday facilities for the shipbuilding industry, even though as an archipelago which covers 2/3 of Indonesia's territory, is a sea and a coastal area, the Indonesian state needs a lot of cargo ships for inter-insular shipping and large oceanic vessels (Feeder vessels and Ocean going vessels) as well as fishing vessels from medium to large and modern sizes. The author suggests that the tax authorities revise the current tax holiday policy by adding a maritime sector (for shipbuilding) in the pioneer industry and making several efforts to overcome obstacles such as simplifying licensing, integrating central and regional policies, improving integration of central and regional policies, expanding the socialization of tax holidays and Licensing Services for Integrated Business Electronically or Online Single Submission (OSS), the supervision and inspection of taxpayers conducting Tax Avoidance or Tax Avoidance must be increased so that state tax revenue can be optimized
Strategi Pembentukan Sikap Wajib Pajak Dalam Mewujudkan Program Electronic Filing (E-Filing) Di Kota Pontianak Dengan Pemahaman Menuju Era Ekonomi Digital Sri Haryaningsih; Antonia Sasap Abao
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 2: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v7i2.1065

Abstract

This study aims to determine what factors shape taxpayer attitudes in realizing the Electronic Filing (E-Filing) program. The characteristics of taxpayers that are reflected by cultural, social and economic conditions will dominate the behavior of taxpayers which is reflected in their level of awareness in paying taxes. The Compliance Attitude in implementing the Electronic Filing (E-Filing) program is certainly not formed by itself, but is formed by a process, in forming compliance, it must be preceded by the awareness of the taxpayer. There are several factors that influence people's attitudes in paying taxes are still low, namely: a. cultural and historical causes; b. lack of information from the government to the people c. Individual atmosphere (unable to operate the internet, lazy, no direct reward. Tax awareness is the willingness to fulfill its obligations, including being willing to contribute funds to the implementation of government functions by paying tax obligations. This obligation is carried out without any element of coercion from any party. those who have high awareness will carry out their tax obligations in accordance with the applicable tax regulations. That way the Self Assessment System can be implemented properly. In other words, the higher the level of taxpayer awareness, the higher the level of taxpayer compliance in paying. in the optimization of taxpayers to switch to using e-filing by enhancing the image of Good Governance which can lead to mutual trust between the government and the taxpayer community, so that tax payment activities will become a necessity and a willingness, not a obligation. Thus a pattern of relations between the state and society is created in fulfilling rights and obligations that are based on mutual trust. For the sake of realizing the Digital Economy in Indonesia

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